Obliged to pay (debtor)

At any time prior to the issuance of the certification of the deed of allocation of assets, or where appropriate, the granting of the public deed of sale, the debtor may release his assets by paying in full the amount established in article 169.1 of Law 58/2003, of December 17, General Tax:

1. The amount of the unpaid debt.

2. Interest accrued or to be accrued up to the date of payment to the Treasury.

3. Surcharges for the enforcement period.

4. The costs of the enforcement procedure.

If you do not agree with this Administration agreement, and you wish to appeal , you must choose, within a maximum period of one month from the day following receipt of this notification, between submitting:

• A appeal for reconsideration , before the body that issued this agreement, through a written document that will express the reasons why you do not agree with the agreement, and the mention of not having filed an economic administrative claim. It must also contain the following information:

  • Your name or trade name and NIF, and if you are acting through a representative, their name and NIF. If you want the notifications produced in relation to the appeal to be sent to a place other than your tax address, them give the address to which you want them to be sent.

  • The order that you are appealing, its date and file number.

  • The place, date and signature.

  If you need to consult the file to be able to state the reasons why you do not agree with the order, you can go to the aforementioned office where it will be made available to you.

• An economic-administrative claim , by means of a letter addressed to the body that issued this agreement, which must contain, at least, the information indicated above. This economic-administrative claim will be resolved by the competent Economic-Administrative Tribunal, an independent body of the Tax Agency.